Amazing Beans produces jelly beans in three sequential processing departments: Centers, Shells, and Packaging. Assume that the Shells processing department began September with $18,000 of unfinished jelly bean centers. During September, the Shells process used $41,900 of direct materials, used $12,400 of direct labor, and was allocated $17,300 of manufacturing overhead. In addition, $126,200 was transferred out of the Centers processing department during the month and $195,900 was transferred out of the Shells processing department during the month. These transfers represent the cost of the jelly beans transferred from one process to another. 1. Prepare a T-account for the Work in Process Inventory-Shells showing all activity that took place in the account during September. 2. What is the ending balance in the Work in Process Inventory-Shells on September 30? What does this figure represent? 1. Prepare a T-account for the Work in Process Inventory-Shells showing all activity that took place in the account during September. Work in Process Inventory-Shells 2. What is the ending balance in the Work in Process Inventory-Shells on September 30? What does this figure represent? The ending balance of represents the cost of making the the cost of making the jelly bean centers and jelly beans. This the cost incurred so far on applying the shells.